Comparison of Brazilian and German Tax Systems

Prof. Dr. Gerrit Frotscher; Prof. Dr. Vera de Hesselle

doi:10.5771/9783748940197

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Comparison of Brazilian and German Tax Systems

Report on a seminar of Brazilian and German Tax Professionals

Editors:
Series:: Schriften des Interdisziplinären Zentrums für Internationales Finanz- und Steuerwesen - International Tax Institute - der Universität Hamburg, Volume 54
Publisher:: 2024

Summary

The University of Hamburg (IIFS), the City University of Applied Sciences, Bremen and the Instituto Brasileiro de Direito Tributario (IBDT), Sao Paulo, have developed a comparison of Brazilian and German tax law. Around 80 experts from academia, tax consultancy and the judiciary worked identified similarities and differences in the business tax laws of the two countries. Brazil is an important trading partner for German industry, but since there is no double taxation agreement the risk of double taxation is particularly high. The comparison can show alternatives for tax regulations and at the same time will provide tax consultants and the exporting industry with a guideline for dealing with cross-border tax problems.

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Bibliographic data

Copyright year: 2024
ISBN-Print: 978-3-7560-1268-8
ISBN-Online: 978-3-7489-4019-7
Publisher: Nomos, Baden-Baden
Series: Schriften des Interdisziplinären Zentrums für Internationales Finanz- und Steuerwesen - International Tax Institute - der Universität Hamburg
Volume: 54
Language: English
Pages: 423
Product type: Edited Book

Titelei/Inhaltsverzeichnis No access Pages 1 - 12
Ana Claudia Akie Utumi, Joel Kreklau, Doris Canen, Nina Schmidt, Gerrit Bartsch, Pedro Paulo Bresciani., Izabela Pienkowska, Roberto Codorniz, Leite Pereira
1. 1 Abstract No access
2. 1. 2.1 Overview of German Economy and German Tax Revenues No access
  2. 2.2 Overview of Brazilian Economy and Brazilian Tax Revenues No access
  3. 2.3 Brief comparison between Brazil and Germany tax revenues No access
3. 1. 1. 1. 3.1.1.1 IRPJ and CSLL (Corporate Income Taxes) No access
      2. 3.1.1.2 IRPF (Individual Income Tax) No access
    2. 3.1.2 Taxes on revenues No access
    3. 1. 3.1.3.1 ICMS (State Value-Added Tax) No access
      2. 3.1.3.2 ISS (Municipal Service Tax) No access
      3. 3.1.3.3 IPI (Federal Excise Tax) No access
    4. 3.1.4 Social Security taxes No access
    5. 1. 3.1.5.1 IPTU (Real Estate Property Tax) No access
      2. 3.1.5.2 ITR (Rural Estate Property Tax) No access
    6. 1. 3.1.6.1 ITCMD (State Property Transfer Tax) No access
      2. 3.1.6.2 ITBI (Municipal Property Transfer Tax) No access
    7. 1. 3.1.7.1 II (Import Tax) No access
      2. 3.1.7.2 PIS/COFINS – Imports No access
      3. 3.1.7.3 CIDE (Special Taxes) No access
  2. 1. 1. 3.2.1.1 Corporate Income Tax (KSt) No access
      2. 3.2.1.2 Trade Tax (GewSt - non-personal tax, related to income) No access
      3. 3.2.1.3 Individual Income tax (ESt) No access
      4. 3.2.1.4 Wage Tax (LSt) No access
      5. 3.2.1.5 Capital Income Withholding Tax (KESt) No access
      6. 3.2.1.6 Church Tax (KiSt) No access
    2. 1. 3.2.2.1 VAT (USt) No access
      2. 3.2.2.2 Import Sales Tax (EUSt) No access
      3. 3.2.2.3 Customs No access
    3. 1. 3.2.3.1 Real Estate Tax (GrSt) No access
    4. 1. 3.2.4.1 Real Estate Transfer Tax (GrESt) No access
    5. 1. 3.2.5.1 Energy Tax No access
      2. 3.2.5.2 Electricity Tax No access
      3. 3.2.5.3 Carbon Taxes No access
  3. 3.3 Interplay Between German and Brazilian Aspects No access
4. 1. 4.1 Introduction No access
  2. 1. 4.2.1 German Constitutional Background No access
    2. 4.2.2 Brazilian Constitutional Background No access
  3. 1. 4.3.1 German General Rules on Corporate Taxation No access
    2. 4.3.2 German Trade Tax No access
    3. 4.3.3 Brazilian General Rules on Corporate Taxation No access
  4. 1. 4.4.1 German General Rules on Personal Income Taxation No access
    2. 4.4.2 Brazilian General Rules on Personal Income Taxation No access
  5. 1. 4.5.1 German General Rules on Partnership Taxation No access
    2. 4.5.2 Brazilian General Rules on Partnership Taxation No access
  6. 4.6 Conclusions No access
5. 1. 5.1 Introduction No access
  2. 1. 5.2.1 General Anti-Avoidance Rules (GAAR) No access
    2. 1. 5.2.2.1 Interest Limitation Rules No access
      2. 5.2.2.2 Royalty Limitation Rules No access
      3. 5.2.2.3 Transfer Pricing Rules No access
      4. 5.2.2.4 Controlled Foreign Corporation Rules (CFC Rules) No access
      5. 5.2.2.5 Exit Tax No access
      6. 5.2.2.6 Rules against hybrid mismatches No access
      7. 5.2.2.7 Treaty Overrides No access
  3. 5.3 Conclusions No access
6. 1. 6.1 EU Tax Issues No access
  2. 6.2 Mercosur No access
  3. 6.3 Conclusions No access
7. 1. 7.1 Introduction No access
  2. 7.2 Main German Aspects No access
  3. 7.3 Main Brazilian Aspects No access
  4. 7.4 Conclusions No access
8. 1. 1. 8.1.1 Tax offices No access
    2. 8.1.2 Tax courts No access
  2. 1. 8.2.1 Tax Offices No access
    2. 8.2.2 Tax Courts No access
  3. 8.3 Brief Comparison between Brazilian and German litigation No access
9. 1. 9.1 Main German Aspects No access
  2. 9.2 Main Brazilian Aspects No access
  3. 9.3 Brief Comparison between Brazilian and German exchange of information No access
10. 1. 1. 10.1.1 OECD BEPS Project No access
    2. 10.1.2 EU Initiatives No access
  2. 1. 10.2.1 Adoption of OECD transfer pricing standards No access
    2. 10.2.2 Indirect taxation No access
    3. 10.2.3 Income Tax No access
  3. 10.3 Interplay between German and Brazilian Aspects No access
  4. 10.4 Conclusions No access
Ana Carolina Monguilod, Marion Frotscher, Juliana Midori KutekenStephanie, Kathrin Jensen, Sylvia Quintão Leite, Luís Flávio Neto, Victor Borges Polizelli
1. ABSTRACT No access
2. 1. 1.1. Introduction No access
  2. 1.2. Main German aspects No access
  3. 1. 1.3.1. Concept of company domiciled in Brazil No access
    2. 1.3.2. Concepts of unincorporated business presences in Brazil No access
  4. 1.4. Interplay between German and Brazilian aspects No access
3. 1. 2.1. Introduction No access
  2. 1. 2.2.1. Applicability of credit method No access
    2. 2.2.2. Foreign income No access
    3. 2.2.3. Deductibility of the foreign tax as a business expense No access
    4. 2.2.4. Procedure No access
  3. 1. 2.3.1. Unilateral measures with FTC for Brazilian companies No access
    2. 2.3.2. FTC for Brazilian individuals based on reciprocity No access
  4. 2.4. Interplay between German and Brazilian aspects No access
4. 1. 3.1. Introduction No access
  2. 1. 3.2.1. Special Withholding Tax Regime No access
    2. 3.2.2. Withholding Tax on Capital Income No access
  3. 1. 3.3.1. Dividends No access
    2. 3.3.2. Interest No access
    3. 3.3.3. Royalties No access
    4. 3.3.4. Capital gains No access
    5. 3.3.5. Countries with low taxation No access
  4. 3.4. Interplay between German and Brazilian aspects No access
5. 1. 4.1. Introduction No access
  2. 1. 4.2.1. Tax determination and tax rates No access
    2. 4.2.2. Tax losses No access
    3. 4.2.3. Taxation of partnerships No access
    4. 4.2.4. Group taxation (fiscal units) No access
  3. 1. 4.3.1. Tax determination and tax rates No access
    2. 4.3.2. Tax losses No access
    3. 4.3.3. Taxation of partnerships and group units No access
  4. 4.4. Interplay between German and Brazilian aspects No access
6. 1. 5.1. Introduction No access
  2. 1. 1. 5.2.1.1. Permanent Establishment (§ 12 AO) No access
      2. 5.2.1.2. Permanent Representative (§ 13 AO) No access
    2. 1. 5.2.2.1. Distribution of profits/losses No access
      2. 5.2.2.2. Taxes No access
  3. 1. 1. 5.3.1.1. General view No access
      2. 5.3.1.2. Branch-PE No access
      3. 5.3.1.3. Agency-PE No access
      4. 5.3.1.4. Commissionaire-PE No access
  4. 5.4. Interplay between German and Brazilian aspects No access
7. 1. 6.1. Introduction No access
  2. 1. 6.2.1. Dividends No access
    2. 6.2.2. Royalties No access
    3. 6.2.3. Interest No access
    4. 6.2.4. Capital Gains No access
  3. 1. 6.3.1. Dividends No access
    2. 6.3.2. Royalties No access
    3. 6.3.3. Interest No access
    4. 6.3.4. Capital gains No access
  4. 6.4. Interplay between German and Brazilian aspects No access
8. 1. 7.1. Introduction No access
  2. 1. 7.2.1. German CFC and ATAD No access
    2. 1. 7.2.2.1. Intermediary company abroad No access
      2. 7.2.2.2. Control of the intermediary company No access
      3. 7.2.2.3. Intermediary company with passive income No access
      4. 7.2.2.4. Passive income subject to low taxation No access
      5. 7.2.2.5. Motive test No access
    3. 7.2.3. Consequences of the application of the German CFC rules No access
  3. 1. 7.3.1. Legal basis and scope of Brazilian CFC rules No access
    2. 1. 7.3.2.1. Broad scope with inclusion of active income No access
      2. 7.3.2.2. Concept of CFC and general taxation regime No access
      3. 7.3.2.3. Reliefs, consolidation of CFCs and deferred taxation No access
      4. 7.3.2.4. Conflict of CFC rules and DTTs No access
  4. 7.4. Interplay between German and Brazilian aspects No access
9. 1. 8.1. Introduction No access
  2. 1. 8.2.1. Basic rule No access
    2. 1. 8.2.2.1. Threshold of 3 million euros No access
      2. 8.2.2.2. Stand alone clause No access
      3. 8.2.2.3. Escape clause No access
  3. 1. 8.3.1. Thin capitalization rules No access
    2. 8.3.2. Transfer pricing rules No access
  4. 8.4. Interplay between German and Brazilian aspects No access
10. 9. Conclusions No access
11. 10. Bibliography No access
Ana Marcia Silva Pinheiro Royo, Eduardo de Paiva Gomes, André Felix Ricotta de Oliveria, Marta Castelon, Andréia Fogaca Rodrigues Maricato, Michelle Huber, Carsten Schmidt, Mirlles Humberto Ruben Luneta, Celia Maria de Souza Murphy, Richard Lebro, Daniel de Paiva Gomes, Sebastian Stephan Hoffmann
1. ABSTRACT No access
2. 1. 1.1 Introduction No access
  2. 1.2 Main German aspects No access
  3. 1.3 Main Brazilian aspects No access
3. 1. 2.1 Introduction No access
  2. 2.2 Main German aspects No access
  3. 1. 2.3.1 Transfer prices for the import of goods No access
    2. 2.3.2 Transfer prices for the export of goods No access
  4. 2.4 Interplay between German and Brazilian aspects No access
  5. 2.5 Conclusion No access
4. 1. 3.1 Introduction No access
  2. 1. 3.2.1 The scope of German Transfer Pricing rules for financial transactions No access
    2. 3.2.2 Issues regarding the application of the German Transfer-Pricing rules for financial transactions No access
  3. 1. 3.3.1 The scope of Brazilian Transfer Pricing rules for financial transactions No access
    2. 3.3.2 Practical Issues regarding the application of the Brazilian Transfer Pricing rules for financial transactions No access
  4. 3.4 Interplay Between German and Brazilian aspects No access
  5. 3.5 Conclusions No access
5. 1. 4.1 Introduction No access
  2. 4.2 Main German aspects No access
  3. 4.3 Main Brazilian aspects No access
  4. 4.4 Interplay between German and Brazilian aspects No access
  5. 4.5 Conclusions No access
6. 1. 5.1 Introduction No access
  2. 5.2 Main German aspects No access
  3. 1. 5.3.1 Main points of concern No access
    2. 5.3.2 Normative rulings issued by Brazil’s Federal Revenue about Cost Sharing Agreements No access
  4. 5.4 Interplay between German and Brazilian aspects No access
  5. 5.5 Conclusions No access
7. 1. 6.1 Introduction No access
  2. 6.2 Main German aspects No access
  3. 6.3 Main Brazilian aspects No access
  4. 6.4 Interplay between German and Brazilian aspects No access
  5. 6.5 Conclusions No access
8. 1. 7.1 Introduction No access
  2. 7.2 Main German aspects No access
  3. 7.3 Main Brazilian aspects No access
  4. 7.4 Interplay between German and Brazilian aspects No access
  5. 7.5 Conclusions No access
9. 1. 8.1 Introduction No access
  2. 8.2 Main German aspects No access
  3. 8.3 Main Brazilian aspects No access
  4. 8.4 Interplay between German and Brazilian aspects No access
  5. 8.5 Conclusions No access
Melina Rocha, Mirko Wolfgang Brill, Peter Scheller
1. Abstract No access
2. 1. 1. 1.1.1 Legal framework No access
    2. 1.1.2 Special provisions of the German VAT law No access
  2. 1. 1.2.1 Taxable transaction No access
    2. 1.2.2 Taxable person No access
    3. 1.2.3 Tax rates No access
    4. 1.2.4 Tax exemptions No access
    5. 1.2.5 Valuation rules No access
    6. 1.2.6 Input VAT – Offset or refund No access
  3. 1.3 Special rules No access
  4. 1. 1.4.1 Tax registration and tax numbers No access
    2. 1.4.2 Tax declaration No access
    3. 1.4.3 VAT invoice No access
    4. 1.4.4 Documentation rules No access
  5. 1. 1.5.1 Introduction No access
    2. 1.5.2 Place of business No access
    3. 1.5.3 Sales of goods and services No access
    4. 1.5.4 VAT reclaim procedure No access
    5. 1. 1.5.5.1 Intra-community transactions (B2B) No access
      2. 1.5.5.2 Intra-community transactions (B2C) No access
      3. 1.5.5.3.1 Customs regulations connected to VAT transactions No access
        1.5.5.3.2 Import VAT exclusions No access
      4. 1.5.5.4 Export to Non-EU-countries No access
    6. 1. 1.5.6.1 Intra-community transactions (B2B) No access
      2. 1.5.6.2 Intra-community transactions (B2C) No access
      3. 1.5.6.3 Service import from Non-EU-countries (B2B) No access
      4. 1.5.6.4 Service import from Non-EU-countries (B2C) No access
      5. 1.5.6.5 Service export to Non-EU-countries B2B No access
      6. 1.5.6.6 Service export B2C No access
  6. 1.6 Special consumption taxes No access
3. 1. 1. 1. 2.1.1.1 Taxable Transaction No access
      2. 2.1.1.2 Tax rates No access
      3. 2.1.1.3 Input Tax Credits No access
      4. 2.1.1.4 Other issues No access
    2. 2.1.4 Federal consumption taxes: IPI and PIS/COFINS No access
    3. 1. 2.1.2.1.1 Taxable Transaction No access
      2. 2.1.2.1.2 Tax rates No access
      3. 2.1.2.1.3 Input Tax Credits – Offset or refund No access
      4. 2.1.2.2. PIS/COFINS No access
      5. 2.1.2.2.1 Taxable Transaction No access
      6. 2.1.2.2.2 Tax rates No access
      7. 2.1.2.2.3 Input Tax Credits – Offset or refund No access
      8. 2.1.2.2.4 Other Issues No access
    4. 1. 2.1.3.1 Taxable Transaction No access
      2. 2.1.3.2 Tax rates No access
      3. 2.1.3.3 Input Tax Credits – Offset or refund No access
      4. 2.1.3.4 Other Issues No access
  2. Summary of Brazilian Consumption Taxes No access
4. 3. Conclusions No access
Alberto Macedo, Melina Rocha, Antonio Alcoforado, Michel Braun, Charles McNaughton, Peter Scheller, Cristiane Pires McNaughton, Raquel Vieira Mendes, Daniel de Paiva Gomes, Renato Nunes, Eduardo de Paiva Gomes, Thiago Silva, Ivan Ozai, Tobias Tiemann, José Eduardo de Paula Saran
1. 1. Introduction No access
2. 1. 1. 2.1.1. Income Taxation of Foreign Business Entities in the Digital World No access
    2. 2.1.2. Trade Tax: Temporary Transfer of Property Rights No access
    3. 2.1.3. Permanent Establishments and Digital Economy No access
  2. 2.2. Consumption Tax Issues No access
3. 1. 3.1. Income Tax Issues No access
  2. 3.2. Consumption Tax Issues No access
4. 1. 1. 4.1.1. Description of Business Models No access
    2. 1. 4.1.2.1. German Income Tax No access
      2. 4.1.2.2.1. Distance Selling Rules (B2C) No access
        4.1.2.2.2. Inward Transport of Goods (B2C) No access
        4.1.2.2.3. Deliveries through an Electronic Interface No access
        4.1.2.2.4. Distinction between B2C and B2B-transactions No access
        4.1.2.2.5. Transactions by German Trading and Retail Companies No access
    3. 4.1.3. Taxation in Brazil No access
  2. 1. 4.2.1. Description of Business Models No access
    2. 1. 4.2.2.1. Income Tax No access
      2. 4.2.2.2. VAT No access
    3. 1. 4.2.3.1. Subscription to an Audio/Video Streaming Service Supplier No access
      2. 4.2.3.2. Software as a Service (SAAS) No access
      3. 4.2.3.3. TV Subscription (Continued Access Service – SeAC) No access
      4. 4.2.3.4. Software Licensing or Subscription of Audio/Video Platform via Streaming with Foreign Supplier No access
  3. 1. 4.3.1. Description of Business Models No access
    2. 4.3.2. Taxation in Germany No access
    3. 4.3.3. Taxation in Brazil No access
  4. 1. 4.4.1. Description of Business Models No access
    2. 1. 4.4.2.1. General Tax Treatment No access
      2. 4.4.2.2. Taxation of Mining No access
      3. 4.4.2.3. Taxation of Staking No access
      4. 4.4.2.4. Taxation of Airdrops No access
      5. 4.4.2.5. Inheritance Tax No access
      6. 4.4.2.6. Purchase of Goods with Cryptocurrencies No access
      7. 4.4.2.7. Differences between individuals and corporations No access
      8. 4.4.2.8. Sales Tax No access
      9. 4.4.2.9. Future Prospects No access
    3. 1. 4.4.3.1. Absence of Cryptoassets’ Legal Status No access
      2. 4.4.3.2. Cryptoassets Mining, Staking, Swap and Hard Fork No access
      3. 4.4.3.3. Foreign Exchange Transaction Tax (IOF-câmbio) No access
      4. 4.4.3.4. Consumption Taxation of Cryptoassets: State Taxes and Municipalities Taxes No access
  5. 1. 4.5.1. Description of Business Models No access
    2. 1. 4.5.2.1. Income Taxation No access
      2. 4.5.2.2. VAT No access
    3. 4.5.3. Taxation in Brazil No access
5. 5. Comparison and Conclusion No access
Célia Maria da Silva Carvalho, Olga Milanin, Elizabeth Martos Somessari, Patrícia Siqueira Varela, José Maurício Conti, Roberto Biava Júnior, Luiza Mendes Correa, Rodrigo Frota da Silveira, Nils Peters, Vera de Hesselle
1. 1 GERMANY No access
2. 1.1 ABSTRACT No access
3. 1.2 INTRODUCTION TO ENVIRONMENTAL PROTECTION AND ITS RELATION TO TAXES No access
4. 1. 1. 1.3.1.1 Energy and Electricity Taxation No access
    2. 1.3.1.2 Motor Vehicle Tax No access
    3. 1.3.1.3 Aviation Tax No access
    4. 1.3.1.4 Value Added Tax No access
  2. 1. 1.3.2.1 Non-Profit Regulations No access
    2. 1.3.2.2 Reference in Individual Tax Laws to the Non-Profit Definition in the Fiscal Code No access
    3. 1. a) Mobility No access
      2. b) Tax Reduction for Energy-Related Renovations No access
      3. c) Block-Type Thermal Power Stations and Solar Plants No access
    4. 1.3.2.4 Trade Tax No access
  3. 1. 1.3.3.1 Financial Assistance (According to the 2019-2022 Subsidy Report) and the Energy and Climate Fund No access
    2. 1.3.3.2 CO2 Emissions Trading Scheme No access
    3. 1.3.3.3 Renewable Energy Surcharge No access
  4. 1.3.4 Further Possibilities for Environmental Incentives in Tax Law No access
  5. 1.3.5 Recent Developments due to the Energy Crisis No access
5. 2 BRAZIL No access
6. 2.1 ABSTRACT No access
7. 2.2 INTRODUCTION No access
8. 1. 2.3.1 Income Tax for Individuals and Corporations (tax incentives: deductions related to the Environment) No access
  2. 1. 2.3.2.1 ICMS - Tax on Operations related to the Circulation of Goods and on Provision of Interstate and Intermunicipal Transport and Communication Services No access
    2. 2.3.2.2 ECOLOGICAL ICMS (financial mechanism for transferring tax revenues to other federative entities based on ecological criteria) No access
    3. 2.3.2.3 IPI – Tax on industrialized products. No access
    4. 2.3.2.4 PIS/COFINS - Contribution to the Social Integration Program (PIS) and Contribution to Social Security Financing (COFINS) No access
    5. 2.3.2.5 GREEN ISS – Tax on services No access
  3. 1. 2.3.3.1 Green IPTU - Urban Property and Land Tax No access
    2. 2.3.3.2 Sustainable ITR - Rural Land Property Tax No access
  4. 2.3.4 Import Tax No access
  5. 2.3.5 Environmental Control and Inspection Fees No access
  6. 1. 2.3.6.1 Motor vehicle ownership taxation No access
    2. 2.3.6.2 Vehicle fuel taxation in Brazil No access
    3. 2.3.6.2.1 ICMS No access
    4. 2.3.6.2.2 Federal Taxes No access
    5. 2.3.6.2.3 Taxation on aviation kerosene No access
9. 2.4 Ideas for improving Brazilian legislation No access
10. 3 COMPARISON AND CONCLUSIONS No access
11. Bibliography No access
12. APPENDIX I - Examples of Green IPTU No access
13. APPENDIX II - Examples of Green ISS No access
Alberto Macedo, Jan-Luca Führing, Angelo de Angelis, José Eduardo de Paula Saran, Célia Maria da Silva Carvalho, Melina de Souza Rocha Lukic, Dennis Beyrle, Peter Dineiger, Ivan Ozai, Suellen Andrade dos Santos
1. 1 Introduction No access
2. 1. 1. 2.1.1 Main features No access
    2. 2.1.2 Federal system No access
    3. 2.1.3 Distribution of legislative and expenditure jurisdictions in the Constitution No access
    4. 2.1.4 Distribution of tax jurisdiction in the Constitution No access
    5. 2.1.5 Tax jurisdiction as legislative power vs. tax administration No access
    6. 2.1.6 Revenue assignments from natural resources No access
  2. 1. 2.2.1 Overview No access
    2. 2.2.2 The tax revenue sharing and the equalization system (Federation/States) No access
    3. 2.2.3 Financial equalization system for the Municipalities No access
3. 1. 1. 3.1.1 Federal Characteristics No access
    2. 3.1.2 General Distribution of Jurisdictions No access
    3. 3.1.3 Distribution of Tax Jurisdictions No access
    4. 3.1.4 Revenue Assignments from Natural Resources No access
  2. 1. 1. 3.2.1.1 State Participation Fund (FPE) No access
      2. 3.2.1.2 Municipal Participation Fund (FPM) No access
      3. 3.2.1.3 Fund for investment in financing programs for the productive sector in the North, Northeast and Midwest regions No access
      4. 3.2.1.4 Tax Revenue Sharing from Federal Government to States in Brazil No access
      5. 3.2.1.5.1 From the Federal Government: No access
        3.2.1.5.2 From State Government: No access
    2. 3.2.2 Compensation Transfers No access
    3. 1. 3.2.3.1 Fund for the Maintenance and Development of Basic Education and Valorization of Education Professionals – FUNDEB No access
      2. 3.2.3.2 Fund for Unified Health System (SUS) No access
      3. 3.2.3.3 CIDE-Fuels Transfers No access
      4. 3.2.3.4 Voluntary transfers No access
4. 1. 4.1 Federal System No access
  2. 4.2 Comparison Jurisdiction distribution: Legislative and Expenditure No access
  3. 4.3 Comparison of Legislative and Enforcement Tax Jurisdictions No access
  4. 4.4 Comparison Revenues from Natural Resources No access
  5. 4.5 Comparison Tax Revenue Sharing and Equalization Funds to States and Municipalities No access
  6. 4.6 Comparison Supreme Courts No access
5. 1. 5.1 Germany No access
  2. 5.2 Brazil No access
Andréa Mascitto, Maria do Rosário Esteves, Bernadette Mai, Marco A. V. Teixeira, Catarina Cortizo, Nicole Ganson, Hélio Hilário, Paulo Rosenblatt, José Roberto, Odilo Sossoloti, Karin Gramberg, Roberto Savino, Larissa Almeida, Tiago Slalov, Luisa Alencar, Valério Pimenta de Morais, Luis Roberto Peroba, Viviane Ferreira
1. 1. Introduction No access
2. 1. 2.1. Compliance Before Tax Notification No access
  2. 1. 2.2.1. State Level No access
    2. 2.2.2. Federal Level No access
  3. 1. 2.3.1. Introduction No access
    2. 2.3.2. Legal Framework No access
    3. 2.3.3. Legislation in force that prescribes benefits or penalties No access
    4. 2.3.4. Tax compliance criteria No access
  4. 1. 2.4.1. Brazil - Braithwaite’s Pyramid No access
    2. 2.4.2. Germany - Kirchler’s Slippery Slope No access
  5. 1. 2.5.1. Brazil No access
    2. 2.5.2. Germany No access
3. 1. 3.1. Description of Tax Administrative Procedure in Brazil No access
  2. 3.2. Description of Judicial Tax Procedure in Brazil No access
  3. 3.3. Description of Administrative Tax Procedure in Germany No access
  4. 3.4. Description of Judicial Tax Procedure in Germany No access
  5. 1. 3.5.1. Remote judgements in Brazil: Virtual Courts and Telepresence Trials No access
    2. 3.5.2. Virtual Court Hearings in Germany No access
  6. 1. 3.6.1. The proceeding legal agreement (“NJP”) No access
    2. 3.6.2. Tax transaction No access
    3. 3.6.3. Tax arbitration No access
    4. 3.6.4. Final remarks and comparison of the Brazilian and German models No access
    5. 3.6.5. Conclusions / Measures to speed up tax enforcement No access
4. 1. 1. 4.1.1. Principles No access
    2. 4.1.2. Procedures relating to crimes against the tax order No access
    3. 4.1.3. Relationship between tax proceedings and criminal proceedings No access
    4. 4.1.4. Relationship with the Constitutional Court No access
  2. 1. 4.2.1. Principles No access
    2. 4.2.2. Criminal Procedures in Tax Matters No access
    3. 4.2.3. Interdependences No access
    4. 4.2.4. Relationship of Fiscal Courts and Criminal Courts No access
    5. 4.2.5. Relation to Constitutional Court No access
  3. 4.3. Comparison No access
5. 1. 5.1 Brazil No access
  2. 5.2 Germany No access
  3. 5.3. Comparison No access
6. 6. Final remarks No access